貸し倒れ

• 読み: かしだおれ
• ローマ字: kashidaore
• 漢字の分解: 貸 (tai/ka) — lend; 倒 (tou/tao) — fall, collapse
• 発音: /ka.ɕi.da.o.ɾe/

意味

Bad debt; an uncollectible loan or receivable that must be written off as a loss because the debtor cannot or will not pay.

A noun referring to a loan or credit extended that will not be repaid. Companies must set aside 貸し倒れ引当金 (bad debt provision) to account for expected losses. During economic downturns, rising 貸し倒れ rates can severely impact banks and businesses. Also written as 貸倒れ or 貸倒. In banking regulation, 不良債権 (non-performing loans) is the broader category that encompasses 貸し倒れ.

例文

1. 取引先が倒産し、売掛金が貸し倒れになるリスクが生じた。
2. 金融機関は不良債権の増加に備えて貸し倒れ引当金を積み増した。
3. 中小企業は大手に比べ貸し倒れのリスク管理が難しい。

使い方ガイド

場面: banking, finance, accounting, business

トーン: neutral

起源と歴史

Compound of 貸し (kashi — lending) and 倒れ (daore — falling, collapsing). Literally, a loan that falls over or collapses — money lent out that never returns to the lender.

文化的背景

時代: Modern

世代: Adults

社会的背景: Business professionals